De los resultados obtenidos, se concluyó que en general las grandes empresas optan por la tercerización de manera estratégica y que las PYME de otros sectores tienen desconfianza al modelo. Los motivos de decisión se basaron en el enfoque al núcleo del negocio, flexibilidad, especialización, disponibilidad de recursos, continuidad de servicio, acceso a avances tecnológicos, reducción de costos, optimización de procesos y reducción de riesgo, resultando en mayor productividad y competitividad de las empresas. Se identificó como desventaja, el menor control del proceso tercerizado, y se puntualizaron como obstáculos, la falta de estrategia de tercerización del cliente, la deficiencia de procesos de contratación y la carencia de recurso humano local especializado y certificado. No obstante, en suma, son mayores los beneficios que las desventajas obtenidas, por lo cual, este sector intensivo en tercerización, recomienda utilizarla en cualquier empresa, siempre y cuando se tercericen actividades fuera del núcleo del negocio.In this thesis, it is analyzed the disposition of financial institutions and individuals who receive remittances to contribute to a fund for the returning migrant protection, considering that remittances have helped to boost growth and economic development through community projects in the Latin American countries. The methods used to collect the data were the survey and the interview. Among the most important results, we found that 57% of the people who answered the questions said that they are willing to contribute to the fund but they consider starting with minimum values due to the lack of credibility they have for the institution that would manage the resources. Through these sources, we found that the migratory phenomena is becoming more common in Honduras due to the lack of employment, many people migrate abroad in search of better living conditions for themselves and their families who often become dependent on the money sent from their relatives. Also, it was proposed that the protection fund can be managed through a trust by means of the financial system, who will apply a deduction previously allowed for each remittance received. And as a significant contribution, it was proposed a draft bill, which in the future may be approved by the National Congress of the Republic.